RISK OBSERVATION/RISK EXISITING CONTROLS/ACTION
Use of old and worn-out  
INSURANNCE OF LAND CRUSER/ equipment without insurance
PROPERTY can be of great risk to the
  council e.g. is the motor
Probability: H vehicle like the land cruiser
Impact : H which is always on the road
  and the risk is too high to the
  institution
The impact of not spending
according to time is that the
community at large may not
receive the service when they
need it.
And probably we may risk
Reduction funds an
LUCK OF TIME SCHEDULED experience we have gone
IMPLEMENTATION through as a council.
PLANS Which affects the community
that needs the development
Probability: H in the long run.
Impact : H
 
LUCK OF SUPLEMENTARY BUDGETS ON It has been noticed that there
VARIATION OF AND EXCESS FUNDS are no supplementary
budgets drafted on variation
Probability: H of contractual works as well
Impact : H as any extra funds emanating
  from gains, from our
  cooperating partners, hence
Spending is being done. There
is a high risk of manipulation
FURTHER ACTION PROPOSED
There should be funding
allocated for insurance of
property under LDP, so that
property for the projects and
the council are secure
in case of disaster
 
There should be
implementation plans
accordingly ,strategically
showing how and when to
spend funds to avoid going
with unspent funds in
The proceeding years
Every expenditure must be
accounted for by planning
accurately how it will be
utilised and the
Only way is to budget for it.
RESPONSIBILITY
There should be proper
planning for insurance of
property to avoid loss in case
of an accident in the future.
  Director of Admin/Finance
I propose that, at the
beginning of the year in
Both DDCC and management
implementation plans should Director of Planning
be critically emphasised as
we submit the budgeted
Expenditure lists from various
departments.
There should be an
attachment
of a time bound
implementation plan which
should be followed
critically to avoid rush hour
spending when its end of year
Before funds are spent there
should be a budget in place. Director of Planning
Which should account for
each and every expense.
, rather than spending before
Its fully accounted by way of
an expenditure plan?
 of funds if budgets are not  
Generated. Budgets will help
us account for Funds
accurately unlike otherwise.
CRACKS ON BUIDINGS
Probability: H There is a high risk of BOQ to renovate the Civic Periodic mentainance is Planning and Engineering
Impact : H accidents occurring due Centre and periodic check necessary departments under its
obsolesce of building inspection by our building Directorate
inspectorate team
Probability: H
Impact : H
 
NON AVAILABILITY OF CONSTANT
RUNNING WATER It was observed water is Borehole has being sunk at Need for installation of the Director of Human Resources
Probability: H stored in buckets for use in the civic centre existing borehole to be and Admin in collaboration
Impact : H toilets and there is a risk of functional. with director of engineering
  disease if there isn’t enough
running water

Director of Admin in
Use of old and worn-out Requested for new PPE attire New attire should be collaboration with Director of
LACK OF PERSONAL PROTECTIVE
equipments for all workers purchased for the section Engineering
Equipments(PPE)

Probability: M
Impact : H
 
LACK OF OFFICE EQUIPMENT Use of personal and old office Requested for new office
Probability: L Use of personal and old office equipments equipments Director of Planning
Impact : M equipments
 
No procurement plan in place Procurement should come up
DELAY IN PROCUREMENT OF There is risk of execution of by originating departments with a procurement plan
MATERIALS work according to time and and section. submitted by the Director of Admin
works delay departments and sections.
Probability: H
Impact : H
 

LOSS OF SOFT WARE INFORMATION computers at the council

have not Antivirus and there Antivirus installed There is need to Provide Programmer under planning
Probability: H is a risk of loss of data in cases external backup director in collaboration with
Impact : H where the system director finance
  malfunctioned
LACK OF TRANSPORTATION
The council has inadequate A budget allocated for the Proposal to procure one to TC and Director Planning
Probability: M transportation for use in daily procurement of vehicles two vehicles
Impact : H operations and the two
vehicles that are there are
over used
FIRE Fire policy,30 Fire fighters,2 Procurement of fire Ensure there are enough Chief Fire Officer under
Fire tender,1 water bauzer protection equipment like installations of fire Engineering Director in
Probability: L extinguishers. extinguishers at strategic rehearsal with director of
Impact : H positions to beef up fire finance
section

THEFT
There is a risk of theft due to Deployment of Council Police Employment of council police Director of Admin
Probability: H inadequate council police in strategic point to night
Impact : H Patrols.

LOSS OF REVENUE It has being observed that

there is loss of revenues on No revenue collection plan in There should be a time bound Director of Finance
Probability: H certain collection avenues of place its being collected at revenue collection plan in
Impact : H the council e.g. random and no Data base for place indicating time and
clients in place month of collection as well as
data base for clients.
 RISK REGISTER

FOR
MBALA MUNICIPAL COUNCIL
FROM

INTERNAL AUDIT UNIT

PREPRED BY: Lloyd Muhuji

GROUP INTERNAL AUDITOR